Report of Independent Registered Public Accounting Firm


To the Board of Directors and Members of
Mellon Optima L/S Strategy Fund, LLC

We have examined management's assertion, included in the
accompanying Management Statement Regarding Compliance
with Certain Provisions of the Investment Company Act
of 1940, that Mellon Optima L/S Strategy Fund, LLC
(the "Fund") complied with the requirements of subsections
(b) and (c) of rule 17f-2 under the Investment Company
Act of 1940 (the Act) as of December 31, 2019.
Management is responsible for the Fund's compliance
with those requirements.  Our responsibility is to
express an opinion on management's assertion about the
Fund's compliance based on our examination.

Our examination was conducted in accordance with the
standards of the Public Company Accounting Oversight
Board (United States) and, accordingly, included examining,
on a test basis, evidence about the Fund's compliance
with those requirements and performing such other
procedures as we considered necessary in the circumstances.
Included among our procedures were the following tests
performed as of December 31, 2019 and with respect to agreement
of investment fund contributions and withdrawals,
for the period from June 30, 2019 (date of last
examination) through December 31, 2019:

Confirmation of all investment fund positions held
by the Fund directly with the underlying investment
funds' general partners/managing members or respective
custodians as of December 31, 2019 without prior notice
to management;

Reconciliation of all such investment fund positions
to the books and records of the Fund;

Agreement of pending investment fund contributions
and withdrawals as of our last report from the books
and records of the Fund to confirmations or other
alternative procedures.

Agreement of investment fund contributions and
withdrawals since our last report from the books
and records of the Fund to confirmations.

We believe that our examination provides a reasonable
basis for our opinion.  Our examination does not provide
a legal determination on the Fund's compliance with
specified requirements.

In our opinion, management's assertion that Mellon Optima
L/S Strategy Fund, LLC complied with the requirements of
subsections (b) and (c) of rule 17f-2 of the Act as of
December 31, 2019, with respect to securities reflected in the
investment account of the Fund is fairly stated,
in all material respects.

This report is intended solely for the information and
use of management and the Board of Directors and Members
of Mellon Optima L/S Strategy Fund, LLC and the Securities
and Exchange Commission and is not intended to be and
should not be used by anyone other than these specified parties.

	/s/ ERNST & YOUNG LLP

New York, New York
April 29, 2020


Management Statement Regarding Compliance with
        Certain Provisions
of the Investment Company Act of 1940

April 29, 2020

We, as members of management of Mellon Optima L/S Strategy
Fund, LLC (the "Fund"), are responsible for complying
with the requirements of subsections (b) and (c)
of rule 17f-2  "Custody of Investments by Registered
Management Investment Companies," of the Investment
Company Act of 1940 (the "Act").
We are also responsible for establishing and maintaining
effective internal controls over compliance with those
requirements.  We have performed an evaluation of the
Fund's compliance with the requirements of subsections
(b) and (c) of rule 17f-2 as of December 31, 2019 and from
June 30, 2019 (date of last examination) through
December 31, 2019.

Based on this evaluation, we assert that the Fund was
in compliance with the requirements of subsections (b)
and (c) of rule 17f-2 of the Act as of December 31, 2019 and
from June 30, 2019 (date of last examination) through
December 31, 2019, with respect to securities reflected
in the investment account of the Fund.

Mellon Optima L/S Strategy Fund, LLC



By:

     /s/Anthony Mastrocola
     Anthony Mastrocola
     President and CEO


     /s/Jennifer L. Carnes
     Jennifer L. Carnes
     Vice President, Treasurer and CFO